Bradley Has Two College-Age Children, Clint, a Freshman at State

question 118

Essay

Bradley has two college-age children, Clint, a freshman at State University, and Abigail, a junior at Northwest University. Both Clint and Abigail are full-time students. Clint's expenses during the 2017 fall semester are as follows: $2,400 tuition, $250 books and course materials, and $1,600 room and board. Abigail's expenses for the 2017 calendar year are as follows: $10,200 tuition, $1,200 books and course materials, and $3,600 room and board. Tuition and the applicable room and board costs are paid at the beginning of each semester.
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Bradley is married, files a joint tax return, claims both children as dependents, and reports a combined AGI with his wife Allie of $114,000 for 2017. Determine Bradley's available education tax credit for 2017.

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Definitions:

Divorce

The legal dissolution of a marriage, ending the legal responsibilities and bonds of matrimony between parties.

First Marriages

The initial legally recognized union between two individuals as partners in a personal relationship.

Parental Responsibilities

The duties and obligations parents have to support, protect, and care for their children, including providing for their emotional and physical needs.

Mothers

Female parents who have given birth to, adopted, or raised a child.